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Guide to mutual agreement procedures

e.6 Conclusion of the procedure

Once the advisory commission’s decision has been issued, the competent authorities must reach an agreement that concludes the mutual agreement procedure.

Whether the procedure is conducted under the Arbitration Convention or under the mechanism established in the Directive, the competent authorities will have six months from when they are notified of the arbitration decision to reach an agreement that diverges from that decision, but if, at the end of that period, they have not reached such an agreement, they will be bound by the advisory commission’s decision (Articles 33 and 54.2 of the Regulation on Mutual Agreement Procedures and Article 12.1 of the Arbitration Convention).

If the procedure is conducted under a Tax Treaty, the provisions of the applicable Tax Treaty shall be complied with.